{
  "url": "https://openlegislation.uk/tax-credits-appeals-amendment-regulations-2004",
  "json_url": "https://openlegislation.uk/tax-credits-appeals-amendment-regulations-2004.json",
  "id": "uksi/2004/372",
  "title": "The Tax Credits (Appeals) (Amendment) Regulations 2004",
  "short_title": "Tax Credits (Appeals) 2004",
  "long_title": "These Regulations omit paragraph 7(3) from the Tax Credits (Appeals) Regulations 2002 which provided that the term “Board” should be substituted for “Secretary of State”, in Schedule 4 to the Social Security Act 1998 in its application to tax credits.",
  "citation": "S.I. 2004/372",
  "type": "uksi",
  "year": "2004",
  "number": "372",
  "version": "current",
  "date": "2004-02-13",
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  "provisions": [
    {
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/tax-credits-appeals-amendment-regulations-2004/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
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      "url": "https://openlegislation.uk/tax-credits-appeals-amendment-regulations-2004/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
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      "kind": "regulation",
      "number": "2",
      "heading": "Amendment of the Tax Credit (Appeals) Regulations 2002",
      "url": "https://openlegislation.uk/tax-credits-appeals-amendment-regulations-2004/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
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      "heading": "Signature",
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      "extent": null,
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    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/tax-credits-appeals-amendment-regulations-2004/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
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      "date": "2008-12-05",
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      "url": "https://openlegislation.uk/tax-credits-appeals-amendment-regulations-2004/pdf/uksi_20040372_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2004/372/pdfs/uksi_20040372_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/2002/21",
      "title": "Tax Credits Act 2002",
      "url": "https://openlegislation.uk/tax-credits-act-2002",
      "provisions": [
        "section/63",
        "section/65"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/tax-credits-appeals-amendment-regulations-2004/changes.json",
  "changes_made_by": 2,
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  "instruments_made_under_url": "https://openlegislation.uk/tax-credits-appeals-amendment-regulations-2004/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/372",
    "retrieved_at": "2026-10-29T05:32:49.353161+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}